Declarations for goods sent between Åland and mainland Finland as well as between Åland and the EU

The Åland Islands are one of the special fiscal territories of the EU, separated by a so-called tax border from the VAT and excise territory of the EU. That is why you must declare also goods with EU status that are sent between Åland and mainland Finland as well as between Åland and the EU, and pay any taxes due (VAT and excise duty). All consignments must be declared regardless of their value.

See the instructions for declaring goods ordered from outside the EU: Ordering goods online

Different ways to declare

  1. Declare your consignment primarily online in the Import Declaration Service for private persons. Log in to the service using online banking ID codes, a mobile certificate or certificate card. 
  2. Authorise another person to declare the consignment on your behalf or buy the customs clearance as a service e.g. from a forwarding company. Read more about the service alternatives.
  3. You can also declare gifts at Mariehamn Customs.

If none of the above is an option for you and you want to declare the consignment yourself, you can fill in a form and send it to Customs. Please note that if you’re using a declaration form, the processing of the declaration will take more time than when submitting an online declaration or visiting the customs office. The declaration must be submitted and processed within the time limit given by the transport company. 

  • 1105e – Declaration of goods imported to the Åland Islands from an EU country
  • 1141e – Private person’s declaration for sending goods from Åland to mainland Finland 
  • 1142e – Private person’s declaration for clearing goods from mainland Finland to Åland 

You can find the forms and their completion instructions here: Other customs forms.

Read more about the service alternatives.

If you declare coronavirus home tests (self-tests) to Åland or from Åland to mainland Finland, you don’t have to pay VAT for them.

If you declare the home tests in the Import Declaration Service for private persons, choose “The consignment contains alcohol or other goods subject to excise duty or home testing kits for coronavirus”. Then you don’t have to pay VAT for the goods. 

Coronavirus home tests refer to medical devices used in self-testing for the COVID-19 infection. Read more about the special requirements regarding home tests on the website of the Finnish Medicines Agency Fimea (in Finnish).

The temporary act is in force until 31 December 2022.


Return of personal items left behind

You must declare goods that arrive in Åland to Customs. This requirement also applies to your own personal used belongings that you have taken out of Åland in your luggage. Goods that are taken out of Åland and later returned are called returned goods.

Example

You’ve been on a holiday in mainland Finland or in another EU country, and the hotel is mailing you some luggage that you’ve left behind.

You don’t have to pay VAT for returned goods. However, you can’t declare products subject to excise duty, such as alcohol and tobacco, as returned goods.

Please note that goods or gifts bought during the trip are not considered returned goods. 

How do I declare returned goods in the Import Declaration Service for private persons?

  • On the start page, select that you wish to declare luggage items you’ve left behind when travelling.
  • On the page “Consignment details”, explain why the goods are being returned. Enter an explanation such as “I left my sunglasses behind at a hotel. The hotel is returning them to me.”
  • Under “Goods details”, enter a goods description, for example “sunglasses”.
  • Enter the rest of the required details and submit the declaration.

When sending goods from Åland to another private person, you must declare the consignment before you can send it. The consignee (recipient) is responsible for submitting the declaration, but as the consignor (sender) you act as the consignee’s representative and submit the declaration on the consignee’s behalf.

When you are declaring goods in the Import Declaration Service for private persons, tick the box “I’m declaring goods on behalf of another person”.  On the start page, under “I wish to declare”, select

  • “goods I’ve purchased” or
  • goods I’ve purchased” if you are declaring goods that you have sold from Åland to mainland Finland. 

You need to have an order confirmation, an invoice or some other documentation on the value of the consignment you are declaring. Customs may ask to see it. 

You can send the goods when you have received a decision on release

You can find the decision on release under “My declarations” for 90 days. Show the decision on release to the transport company (e.g. from a mobile device) when you send the goods.

The decision on release will be displayed in the service as soon as you pay the taxes and charges in the service. Customs will not send you a separate decision on release. 


When you are declaring the goods in the Import Declaration Service for private persons, select “goods I’ve purchased” on the start page. Select “The goods are used goods” on the “Goods details” page. Enter the year of manufacture of the goods. If you don’t know it, provide an estimate.

If there are several used goods and the goods were manufactured in different years, provide the goods separately for each year.

You need to have an order confirmation, an invoice or some other documentation on the value of the consignment you are declaring. Customs may ask to see it. 

If the VAT rate for the year of manufacture of the goods differs from the current VAT rate (24%), the difference in the VAT rates will be levied as a percentage of the purchase price of the goods. Read more: Käytettyjen tavaroiden tuontihuojennus Ahvenanmaan verorajaa ylitettäessä (Import relief for used goods when crossing the Åland tax border, in Finnish)

You cannot apply VAT relief for used goods if you are declaring works of art, collector’s items or antiques for which the VAT rate is 10%.


  • You usually have to pay VAT only for the repair costs when you are declaring goods repaired in mainland Finland and sent back to Åland.  
  • You usually have to pay VAT for the repair costs and transport costs when you are declaring goods repaired elsewhere in the EU and sent back to Åland. 

When you are declaring goods in the Import Declaration Service for private persons, select “goods repaired in return for payment” on the start page. On the “Consignment details” page, enter information on how you sent the goods for repair. On the “Goods details” page, enter the repair costs you have paid exclusive of VAT.

When declaring the goods you will need the repair invoice. Customs may ask to see it. 


When you have sent goods for replacement under warranty to mainland Finland or to elsewhere in the EU you can declare the replacement item as goods replaced for free under warranty. Also when you have sent goods for warranty repair to mainland Finland or to elsewhere in the EU, but instead of repaired goods you receive a new replacement item, you can declare the replacement item for free. You don’t usually have to pay VAT for goods replaced under warranty.

In the Import Declaration Service for private persons, select “goods replaced for free under warranty”. On the “Consignment details” page, enter information on how you sent the goods for repair or replacement. On the “Goods details” page, provide the details requested. 

For declaring the goods, you will need proof of the replacement under warranty. Customs may ask to see it. 


You receive goods repaired for free under warranty and sent back to Åland

When you receive goods you have sent from Åland to mainland Finland or to elsewhere in the EU for warranty repair you can declare it as goods repaired for free under warranty:

  • When you are declaring goods to Åland after they have been repaired under warranty in mainland Finland, you don’t usually have to pay any VAT. 
  • When you are declaring goods to Åland after they have been repaired under warranty elsewhere in the EU, you usually only pay VAT for the transport costs, if any.

In the Import Declaration Service for private persons, select “goods repaired for free under warranty”. On the “Consignment details” page, enter information on how you sent the goods for repair. On the “Goods details” page, provide the goods details requested. 
For declaring the goods, you will need proof of the repair under warranty. Customs may ask to see it.


When you have had a consignment (purchase) delivered to you that should have been declared, you should still declare it. 

Select “an undeclared purchase already delivered to me” on the start page of the Import Declaration Service for private persons. Fill in the requested details about the consignment. 


Consignments that are free of charge must also be declared and any taxes and charges due must be paid for them. When providing the value of the goods, enter the price that would have been requested for the goods in a purchase transaction. For declaring the goods, you will need proof of the contents and value of the consignment. If necessary, contact the consignor for the proof. 

In the Import Declaration Service for private persons, select “goods I’ve purchased” if you have received samples or a gift from a company or if you’re receiving a consignment otherwise free of charge, e.g. as a prize. 

Customs may ask you to provide proof of the contents and value of the consignment. 


Removal goods, live animals and burial urns cannot be declared in the Import Declaration Service for private persons

Removal goods

If you are moving from mainland Finland or from elsewhere in the EU to Åland or vice versa, see the instruction on removal goods here: I’m moving to Finland from elsewhere in the EU

If your removal goods include a vehicle, you must go to Mariehamn Customs and declare the vehicle. (The car tax will be paid separately to the Finnish Tax Administration.) Read more: Motor vehicles as removal goods

Live animals

Contact Mariehamn Customs (mariehamnstull(at)tulli.fi), whether you are bringing the animal into Åland yourself or whether it is delivered to you in Åland. 

Burial urns

When you are bringing in or taking out a burial urn, contact Mariehamn Customs (mariehamnstull(at)tulli.fi) for instructions. See also: Coffins, burial urns and funeral decorations

 


Vehicles

When you are declaring the goods in the Import Declaration Service for private persons, select “goods I’ve purchased” on the start page. On the “Consignment details” page, tick the box “Declaration for a vehicle”. Enter the vehicle identification number (VIN). On the “Goods details” page, tick the box “The goods are used goods”. Enter the year of manufacture of the vehicle. Fill in the other details requested.

Consignments sent from one private person to another must be declared in the service before the goods are sent from Åland. The consignee (recipient) is responsible for lodging a declaration. By ticking the box “I’m declaring goods on behalf of another person”, the consignor (sender) can, however, act as the representative of the consignee and lodge the declaration on behalf of the consignee. 

Make sure that you have the vehicle registration certificate and the invoice or some other document indicating the value of the vehicle. Customs will ask you to provide this information. 

For taxation purposes, you should have this information:

  • country where the vehicle was taken into use
  • year and month when the vehicle was taken into use
  • Has the vehicle only been in business use or has it been owned by a private person?
  • When you buy a used vehicle that has been owned by a private person and the vehicle is from mainland Finland or from another EU country, it can be assumed that the vehicle includes the VAT of the country of manufacture for the year when the vehicle was taken into use. The VAT rate for the year when the vehicle was taken into use is set off against the current VAT rate (24%).
  • The difference in the VAT rates will be levied as a percentage of the purchase price of the vehicle.

Import relief for used goods when crossing the Åland tax border, in Finnish



How to get the goods after the customs clearance

When you have declared the consignment and paid any taxes and other charges due, the consignment will be ready to be picked up or delivered.

Postal consignments: Customs will notify Åland Post once the clearance is complete. Åland Post will deliver the parcel to the consignee or you can pick it up as agreed.

Other consignments: If you have to present the decision on release to the transport company before the cleared goods are delivered or before you can pick them up, you can obtain it from the Import Declaration Service for private persons. You can find the decision on release under “My declarations” for 90 days.

VAT refund in connection with return of goods

If you have paid VAT for the goods you have returned, proceed as follows:

  • Fill in the form No. 971s  (in Finnish)
  • Attach the original customs clearance decision to the form as well as the invoice and proof indicating that the seller has received the goods.
  • Send the form by post to Mariehamns tull, PB 40, 22101 Mariehamn or by email to skattegrans(at)tulli.fi

Any questions?

Contact Customs Information Mon–Fri 8 am–4.15 pm

Please have a look at the frequently asked questions.

If you have a question about the arrival of parcels, its contents or the handling fee, please contact Posti.

Customs Information Service


Keywords Åland Islands